To find out when to pay it is necessary to consult the notice received or the website of the municipality where the property is located. The Tari is frequently divided into two or three payments: a first deposit between April and June, a second in the summer and the balance between November and December. Other administrations provide for four installments or payment in a single solution. This distribution is a practice, not a binding rule: each institution establishes its own calendar.
For further information: Imu and Tari, here are the new rules: news on deadlines, sanctions and declarations
In Milan the TARI 2026 requires a deposit by 10 July and a balance by 4 December. The first installment was calculated on the basis of 60% of the 2025 rates, while the adjustment uses those approved for 2026. It is possible to pay everything in December without additional costs, except for the specificities of bank direct debit.
Rome has instead chosen four deadlines for ordinary notices: 31 March, 31 May, 31 August and 30 November. March 31 was also the deadline to pay the amount requested in the notice in one go. The initial amounts referred to the previous tariffs, with any subsequent adjustment. The supplementary notices also indicate November 30th as the deadline. The two cases confirm the importance of checking local provisions.
For further information: Tari 2026, social bonus starting with July payments: who is entitled to the 25% discount
The Tari is payable by those who own or own premises and areas capable of producing urban waste. It therefore does not only concern owners: tenants, according to the conditions established by law, can also be required to pay. The obligation affects homes, shops, offices and production activities. If several people occupy the same property, they are jointly liable for the tax. In the cases provided for by law, non-operational appurtenant uncovered areas and common condominium parts not used exclusively are excluded.
For domestic users the calculation mainly depends on the taxable surface area and the number of occupants; for non-domestic ones, the use of the premises and the potential production of waste also have an impact. The fee generally includes a fixed and a variable fee. During the assessment, the Municipality can take as reference 80% of the cadastral area, according to the legal criteria. The actual amount however depends on the municipal tariffs and applicable concessions.
The cost of the TARI may vary due to the costs incurred for collection and treatment, investments and local choices on the distribution of burdens. Arera, with an investigation started in 2024 and concluded in 2025, found significant differences between the systems used by the Municipalities, also in the distribution of costs between families and economic activities. However, no general transfer of spending from traders to residents was imposed. For the period 2026-2029, the MTR-3 tariff method applies, which regulates the recognition of service costs.
The methods are indicated in the notice: depending on the Municipality, PagoPA, F24 form or other banking and postal channels may be available. Milan allows payment via PagoPA and debit from a current account; in Rome the AMA notices include PagoPA bulletins. Where the F24 is used, the Tari tax code is 3944, in the Imu and other local taxes section. It is also necessary to report the cadastral code of the Municipality, the reference year and possibly the installment data. The provincial environmental tax TEFA is indicated separately: TEFA for the tax, TEFN for interest and TEFZ for penalties.
The social waste bonus provides a 25% discount for economically disadvantaged families. In 2026 the ordinary ISEE threshold for social bonuses rose to 9,796 euros; it remains at 20 thousand euros for families with at least four dependent children. The benefit is automatic for those who have presented the DSU and meet the requirements, but it is recognized in the year following that of the ISEE certification: those entitled identified in 2025 therefore receive the discount in 2026, while those identified in 2026 will have it in 2027. The mechanism is also financed through a component applied to utilities.
In the event of failure to provide the service, serious irregularities or interruptions that involve recognized health risks, the law provides that the Tari is due in an amount not exceeding 20% of the tariff: the reduction can therefore reach 80%. Some pensioners residing abroad, holders of pensions under an international agreement, can also benefit from a two-thirds reduction on their single Italian home, under the conditions established by law.
Municipalities can introduce other discounts, for example for those who live alone, use a second home seasonally, reside abroad for long periods or own rural residential buildings. These benefits are not necessarily automatic: percentages, requirements and procedures depend on local regulations.
Before paying it is advisable to check the surface area, number of occupants and discounts applied. In the past, some Municipalities have counted the variable quota several times for appliances, such as garages and cellars, rather than just once for domestic users. In the event of excessive payments, it is possible to request a refund within the established terms. It should also be remembered that the tax rate is not subject to VAT, unlike the corresponding tariffs. For clarifications you should contact the tax office or the manager.
The ministerial guidelines updated in January 2026 help Municipalities to evaluate the standard waste service needs. The estimate comes from the standard cost per ton multiplied by the quantity managed and considers, among other things, separate waste collection, distance from the plants, characteristics of the territory and management methods. It is a parameter for financial plans, not the amount that each citizen must pay.
For further information: Tari 2026, news coming soon: here's how the timing and calculation system change
